https://www.taxtmi.com/caselaws?id=434380 Telecom towers and prefabricated shelters fixed to foundations with nuts and bolts were treated as not permanently annexed to the earth because they remained capable of dismantling and reassembly, so they were not immovable property and credit could not be denied on that basis. Applying the functional utility test, the towers, shelters and their parts were held to qualify as inputs because they formed an essential part of passive telecom infrastructure used for output services. They also qualified as capital goods as components, parts or accessories supporting antennae and BTS equipment in the telecom system. The denial of CENVAT credit was therefore unsustainable. en-us Tue, 21 Feb 2023 00:00:00 +0530 Wed, 22 Feb 2023 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434380 Telecom towers and prefabricated shelters fixed to foundations with nuts and bolts were treated as not permanently annexed to the earth because they remained capable of dismantling and reassembly, so they were not immovable property and credit could not be denied on that basis. Applying the functional utility test, the towers, shelters and their parts were held to qualify as inputs because they formed an essential part of passive telecom infrastructure used for output services. They also qualified as capital goods as components, parts or accessories supporting antennae and BTS equipment in the telecom system. The denial of CENVAT credit was therefore unsustainable. Case-Laws Service Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434380